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New tax rules for crypto assets – final version applicable as of 01/01/2023

New tax rules for crypto assets – final version applicable as of 01/01/2023 After much discussion the Portuguese Government has approved the final wording for the 2023 State Budget, which…

CCSL Advogados Partners and Associates distinguished by The Best Lawyers, in the 2023 edition

CCSL Advogados Partners and Associates distinguished by The Best Lawyers, in the 2023 edition The prestigious directory distinguished three Partners and five Associates of CCSL Advogados. José Calejo Guerra was…

World Tax Directory – ITR distinguishes CCSL Advogados in four practice areas: Private Client, Indirect Tax, Tax controversy and General Corporate Tax

World Tax Directory – ITR distinguishes CCSL Advogados in four practice areas: Private Client, Indirect Tax, Tax controversy and General Corporate Tax CCSL Advogados was recognized by the prestigious directory…

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Pressupostos Macro-Económicos da Reforma Estrutural do Sistema Tributário em Angola: Perspectivas na Tributação das Empresas

Authors: Gilberto Luther, José Calejo Guerra Year: 2015 Publication: AB Instantia Read the full article > Summary This paper addresses the main issues to consider when drafting a corporate income tax regime in…

Energy Law in Portugal: Five Questions on The “State Of The Art”

Authors: José Calejo Guerra and others Year: 2016 Publication: ICJP / CIDP Read the full article > Summary This book focus on 5 fundamental questions on the Portuguese energy sector from a…

International Aspects Of The New Portuguese Corporate Income Tax Regime: Enhancing Tax Competition in The European Market

Authors: José Calejo Guerra, José Mégre Pires Year: 2014 Publication: European Taxation Read the full article > Summary The paper analyzes the corporate income tax reform enacted in Portugal in 2014…

Tax Arbitration in Portugal: A New Tax Dispute Resolution Model

Authors: Rogério Fernandes Ferreira, José Calejo Guerra, José Mégre Pires Year: 2014 Publication: The Comparative Law Yearbook of International Business Read the full article > Summary The paper looks into the…

A (não) Residência Fiscal no Código do IRS e os seus Requisitos: do Conceito Legal à Distorção Administrativa

Authors: José Calejo Guerra Year: 2014 Publication: Cadernos da Justiça Tributária Read the full article > Summary This paper addresses the legal definition of residency for personal income tax purposes and reads…

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